HC: Amendment of 'Statement of Defence' to incorporate counter-claim impermissible post claimant's evidence commencement

HC: Reasons for reopening assessment cannot be improved upon at later stage; Quashes reassessment

• In Favour of Assessee
• Citation Number : TS-1160-HC-2025(BOM)

Scraps tax on Indian-breads nullifying rulings oscillating between 5% & 18%

40% GST on Online Gaming, Casinos, Horse Racing, IPL admission-fees

GST exemption on all individual life insurance and health insurance policies

GST Refunds in respect of low-value export consignments

GST Council floats risk-based provisional refund system arising out of IDS from Nov 01

Amendment to post-sales discount, mandates issuance of credit-note to avail such discount

5% GST on EVs unchanged; Council decisions unaffected by Trump Tariffs

Amendments to align Inverted Duty Structure refund with zero-rated refunds

Simplified GST registration process for e-commerce operators and small traders

GSTAT to commence hearings from end of December

GST Council recommends change in place of provision of intermediary-services

CBIC releases FAQs on rate changes

Copy of 80 pages PIB release detailing item wise GST rate changes

Finance Minister Nirmala Sitharaman announces new rate slabs & item wise rates for key industries, effective Navaratri

GST Council approves rate rationalisation decision

SC: Expanding ‘Sikkimese’ word a matter of legislative policy, restricted to Income-tax purpose; Dismisses SLP

• In Favour of Assessee
• Citation Number : TS-1159-SC-2025

SC: No embargo on filing cheque-dishonour complaint against 'Sick' company; Restores trial

AAR: ITC on electrical installation works inadmissible, not classifiable as ‘plant and machinery’

• In Favour of Not Available
• Citation Number : TS-761-AAR(TN)-2025-GST